Section 89(5)(a) in The Central Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 89(5)] [Section 89] [Entire Act]

Union of India - Subsection

Section 89(5)(a) in The Central Goods and Services Tax Rules, 2017

(a)Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and]

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Union of India - Subsection

Section 89(5)(a) in The Central Goods and Services Tax Rules, 2017